A manufacturing company producing medical devices reported $57,600,000 in sales over the last year. At the end of the same year, the company had $23,400,000 worth of inventory of ready-to-ship devices. a. Assuming that units in inventory are valued (based on COGS) at $900 per unit and are sold for $1,800 per unit, what are the annual inventory turns? The company uses a 21 percent per year cost of inventory. That is, for the hypothetical case that one unit of $900 would sit exactly one year in inventory, the company charges its operations division a $189 inventory cost. (Round the answer to 2 decimal places.)